Sales tax:

[John Lillico, RPT]

>The Government has just introduced GST of 10% in Australia. Same thing
>applies, if your gross income is below $50,000 you do not have to pass the
>GST on or charge the 10% to your customers.  This puts our price up and the
>learner / would be tuner's price remains the same. Lets face it, most of our
>customers wouldn't know if their piano is tuned properly or not. We will
>just have to sell our selves better and service the customer properly.
>
>Tony Caught ICPTG
>Australia
>caute@optusnet.com.au

Similarly here in Canada except the Goods & Services Tax registration threshold is $30,000 annually. Part-timers get off scott free.

John Lillico, RPT
Oakville, Ontario